<div id="header_menu" class="grid_24 "> 
	<a href="#">HOME</a> | 
        <a href="#">Frontend</a> | 
        <?php if ($user):?>
        <a href="#">Backend</a> | <a href="<?php echo site_url('users/users/logout')?>">Logout</a>
        <?php else:?>
        <a href="<?php echo site_url('users/users/login')?>">Login</a>
        <?php endif;?>        
  </div>